BEPS(税基侵蚀与利润转移)行动计划是由G20委托经济合作与发展组织(OECD)推动的国际税收改革,主要目的在于通过协调各国税制,修订税收协定和转让定价国际规则,来应对跨国企业税基侵蚀和利润转移给各国政府财政收入和国际税收公平秩序带来的挑战。本文讨论自该行动计划启动以来,对我国税收制度的影响以及我国如何应对BEPS。 The BEPS (Tariff Erosion and Profit Transfer) Action Plan is an international tax reform commissioned by the G20 to be commissioned by the Organization for Economic Co-operation and Development (OECD) with the main aim of responding to multinationals by harmonizing tax regimes across countries, revising tax treaties and international rules for transfer pricing The erosion of the tax base and the transfer of profits have posed challenges to the fiscal revenue and the international tax order of governments of all countries. This article discusses the impact of China’s tax system and how BEPS is dealt with in our country since the Action Plan was launched.